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Florida Repeals Sales Tax on Commercial Leases: 5 Things to Know Now

Following our recent update on Florida’s repeal of sales tax on commercial real estate leases, we’re taking a closer look at what this change means for landlords, tenants, brokers, and property managers....more

HB 7031 Repeals “Business Rent Tax” on Commercial Leases

After years of reducing the sales tax rate on commercial real property lease payments, the Florida Legislature recently passed HB 7031, which eliminates sales tax on commercial real property rentals....more

What Landlords and Tenants Need to Know This Hurricane Season - June 2025

Hurricane season is officially underway, and the National Oceanic and Atmospheric Administration (NOAA) is predicting an above-normal season. Hurricane season runs from June 1 to November 30, and the agency is estimating...more

Governor DeSantis Aims to Eliminate Florida Commercial Rent Sales Tax by 2027

As part of the proposed $115.6 billion state budget for fiscal year 2025-26, Governor DeSantis has outlined a plan to eliminate Florida's longstanding commercial rent sales tax. This proposal continues Florida's tax reduction...more

New Law Further Reduces Florida’s Sales Tax Rate on Commercial Rent

Effective June 1, 2024, the State of Florida’s sales tax rate on commercial real property lease payments (including base rent and additional rent) will be reduced from 4.5% to 2.0% for payments received for occupancy periods...more

New Law Reduces Florida’s Sales Tax Rate on Commercial Rent

Effective December 1, 2023, the State of Florida’s sales tax rate on commercial real property lease payments (including base rent and additional rent) will be reduced from 5.5% to 4.5% for payments received for occupancy...more

New Decision Shows the Importance of Strongly Drafted Force Majeure Provisions

Over the course of the last year, commercial landlords have become intimately familiar with the legal principles wielded by tenants to excuse the payment of rent. ...more

Key Change to Florida Statute on Transferring Land & Real Estate (Part I): Lease Witness Requirement Waived

Effective July 1, 2020, witnesses’ signatures are no longer needed for residential and commercial leases. The amended Section 689.01, Florida Statutes, removed the requirement that a landlord’s signature on a lease must be...more

Holdover Rent

As the end of a commercial lease approaches, it is common for landlords and tenants alike to consider whether to renew the lease or part ways. ...more

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